Disclosure of certain information by financial institutions about debt securities held as assets : November 30, 1990 : amendment to AICPA audit and accounting guides Audits of banks, Audits of credit unions, Audits of finance companies (including independent and captive financing activities of other companies), Audits of property and liability insurance companies, Savings and loan associations, and Audits of stock life insurance companies;

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Statement of Position
90-11
Disclosure of Certain Information by Financial Institutions About Debt Securities Held as Assets
November 30, 1990
Amendment to
AICPA Audit and Accounting Guides
Audits of Banks, Audits of Credit Unions,
Audits of Finance Companies (Including Independent and Captive Financing Activities of Other Companies), Audits of Property and Liability Insurance Companies, Savings and Loan Associations, and Audits of Stock Life Insurance Companies
Issued by the
Accounting Standards Executive Committee
American Institute of Certified Public Accountants
AICPA